Professionalization in action: Accountants' attempt at building a network of support for the WebTrust seal of assurance

• 成果类型: Article
• 署名作者: Gendron, Y; Barrett, M
• 署名单位: University of Alberta; University of Cambridge
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1506/H1C0-EU27-UU2K-8EC8
• 发表日期: 2004
• 页码: 563-602
• 关键词: construction

摘要

This paper examines the attempts by the North American accounting institutes to develop a new market in e-commerce assurance based on their claims to professional expertise through the WebTrust project. Employing actor-network theory in an in-depth longitudinal field study, we investigate how WebTrust was originally developed and promoted as a seal of business-to-consumer assurance, which largely failed to generate support in the marketplace. Proponents were subsequently able to generate more interest in the eyes of managers of online organizations by reshaping WebTrust as a flexible set of principles and criteria for systems advice and business-to-business assurance. Our analysis suggests that attempts to expand the accounting profession's domain of expertise reflect a trial-and-error process where the outcome achieved may be far from the vision that motivated the institutes into under-taking the project in the first place. We further show that the initial network of support for such projects can be quite fragile and dynamic as various actors reposition themselves around the shifting meanings attributed to the project.